The comprehensive quota includes business tax, urban maintenance and construction tax, education surcharge, local education fee, personal income tax or enterprise income tax, price adjustment fund, cultural construction fee and river course fee, and adopts the approved basic quota.
First, the restaurant industry tax base quota approval:
1, determination of core elements of basic quota:
① Quota standard: according to different business scales, determine the classification quota standard.
② Tax standard dining table (hereinafter referred to as "standard dining table"): standard dining table area 1.5 m2.
Other dining tables are calculated by dividing the total area by 1.5 square meters, which is equivalent to a standard dining table.
③ Basic quota coefficient: the city (county) coefficient is1; The coefficient of Xiong Yue, Nanlou and Township is 0.8.
④ Operating level coefficient: the basic tax amount is a universally applicable benchmark quota. If the actual operating efficiency exceeds the approved standard, the competent authority shall examine and approve the reasonable floating.
⑤ Operating area: The operating area is 70% of the building area.
⑥ Comprehensive collection rate: 9.55% for categories I to V, and 5.75% for categories VI and VII (individual income tax is not approved for the time being). The comprehensive levy rate of foreign-related catering enterprises is 5%.
2. Formula for calculating tax amount
Standard monthly comprehensive tax amount = quota standard × standard table number × basic quota coefficient × operating level coefficient × no ticket ratio × comprehensive collection rate
3, the standard table monthly operating income verification standard
(1) Seafood and Chinese food:
Class I: star-rated hotels with a business area of 1.500 square meters and a standard monthly turnover of 22,000 yuan for standard dining tables;
Category II: business area 1000- 1500 square meters (including 1500 square meters), and monthly standard turnover of standard dining tables 18000 yuan;
Category III: business area 1000-500 square meters (including 1000 square meters), standard monthly turnover of standard dining tables 12000 yuan;
Category 4: the business area is 500-240 square meters (including 500 square meters), and the monthly turnover of standard dining tables is 7,000 yuan;
Category 5: the business area is 240- 120 square meters (including 240 square meters), and the monthly standard turnover of standard dining tables is 3,500 yuan;
Category 6: business area 120-60 square meters (including 120 square meters), and monthly turnover of standard dining tables 1000 yuan;
Seven categories: the business area is less than 60 square meters (including 60 square meters), and the monthly turnover of standard dining tables is 700 yuan;
(2) Big bag table: the monthly turnover standard of standard dining table is 800 yuan;
(3) Barbecue shabu-shabu: monthly turnover of standard dining table 1700 yuan;
(4) Fast food: the standard monthly turnover of the standard dining table is 2,000 yuan;
(5) Bars and cafes: the monthly turnover of standard meters is 5,500 yuan;
(6) Teahouse: the standard monthly turnover of a standard watch is 2,400 yuan;
(7) Buffet: According to the price of each person, it is divided into five grades.
If the first price is above 50 yuan (including 50 yuan), the monthly turnover of the standard dining table is 3,600 yuan;
If the price per person in the second stall is 40-50 yuan (including 40 yuan), the standard monthly turnover of the standard dining table is 3,000 yuan;
If the price per person in the third stall is 30-40 yuan (including 30 yuan), the monthly turnover standard of the standard dining table is 2400 yuan;
If the price per person in the fourth stall is 20-30 yuan (including 20 yuan), the monthly turnover standard of the standard dining table is 1800 yuan;
If the price per person in the fifth stall is below 20 yuan, the monthly turnover standard of the standard dining table is 1200 yuan;
4, different types of catering industry approved no invoice ratio:
① The proportion of non-invoicing is 90%: six or seven categories of seafood and Chinese food; Big bag table, fast food, beef noodles, teahouse.
② The proportion of non-invoicing is 40%: barbecue, shabu shabu shabu, buffet, bar and coffee shop.
③ The proportion of non-invoicing is 30%: seafood and Chinese food are one to five categories.
Two, the bath industry tax base quota approval:
1, determination of core elements of basic quota:
① Fare
② Rest bed
③ service bonus
④ Basic quota coefficient
⑤ Operating level coefficient
⑥ Operating area: The operating area is 70% of the building area.
⑦ The comprehensive levy rate is 9.55%, and the comprehensive levy rate of foreign-related bathing industry is 5%.
2, the monthly turnover approved standard
(1) bath center
Formula for calculating tax amount
Class I bath center: ticket price1above 0 yuan (excluding 10 yuan).
Monthly comprehensive tax = ticket price × rest beds ×30 days × passenger flow coefficient × service bonus (2.0)× basic quota coefficient × operating level coefficient × no ticket ratio × comprehensive collection rate.
Class II Bath Center: Ticket price is below 10 yuan (including 10 yuan).
Monthly comprehensive tax = ticket price × rest beds ×30 days × passenger flow coefficient × service bonus (1.2)× basic quota coefficient × operating level coefficient × proportion of unused tickets × comprehensive collection rate.
90% bath centers don't need tickets.
The passenger flow coefficient rises reasonably with the approval of the competent authority.
(2) Mass bathing: Comprehensive tax is approved according to scale:
If the area exceeds 400 square meters, the monthly comprehensive tax payment quota is 800 yuan;
The area is between 200 and 400 square meters, and the monthly comprehensive tax amount is 500 yuan;
If the area is less than 200 square meters, the monthly comprehensive tax payment quota is 300 yuan;
3, the basic quota coefficient
City (county) coefficient is1; The coefficient of Xiong Yue, Nanlou and Township is 0.8.
4. Adjustment of management level. The basic tax amount is approved by the benchmark quota. If the actual operating efficiency exceeds the approved standard, the competent authority shall examine and approve the reasonable floating.
Three, the entertainment industry tax base quota approval:
1, determination of core elements of basic quota:
① quota standard
② Number of boxes and seats
③ Basic quota coefficient
④ Management level coefficient
⑤ Operating area: The operating area is 70% of the building area.
⑥ The comprehensive collection rate is 25.3% (individual income tax is not approved for the time being); The business tax rate of foreign-related enterprises is 20%
2. Formula for calculating tax amount
Monthly turnover = quota standard × number of box seats × basic quota coefficient × operating level coefficient × proportion without tickets × comprehensive collection rate
3, the monthly operating income approved standard
① Class I karaoke bars: the business area is more than 500 square meters (including 500 square meters).
Big bag: more than 30 square meters (including 30), monthly turnover 1760 yuan;
In-bag: 15-30m2 (including15), monthly turnover 1320 yuan;
Small bag:/kloc-less than 0/5 square meter, with monthly turnover of 880 yuan;
② Class II karaoke bars: the business area is below 500 square meters.
Big bag: more than 30 square meters (including 30), monthly turnover of 880 yuan;
In-bag: 15-30m2 (including15), with monthly turnover of 660 yuan;
Small bag:/kloc-less than 0/5 square meter, with monthly turnover of 440 yuan;
③ Disco: refers to the second-class karaoke room.
4. The proportion of karaoke bars without tickets is 90%.
5. Basic quota coefficient
City (county) coefficient is1; The coefficient of Xiong Yue, Nanlou and Township is 0.8.
6. Adjustment of operation level: the basic tax amount is approved by the benchmark quota. If the actual operating efficiency exceeds the approved standard, the competent authority shall examine and approve the reasonable floating.
Four, for the six or seven categories of catering taxpayers and entertainment taxpayers who have not approved personal income tax, the monthly income exceeds 1600 yuan must be truthfully declared.
Verb (abbreviation of verb) Verification of property tax and land use tax
Enterprises that have been approved to levy taxes shall file tax returns.
Taxpayers who have been approved to collect taxes shall be calculated according to the facts of the year and paid in installments and monthly. In management, "ticket control tax" is implemented, that is, invoices can only be provided after the basic quota, property tax and land use tax are paid in full, otherwise invoices will not be provided. The handling fee for collecting property tax and land use tax was deducted from the same period last year.
Six, this quota standard is applicable to all taxpayers in the catering, bathing and entertainment industries who implement regular quota collection.